NY 855210
August 29,1990
CLA-2-64:S:N:N3D:346 M 855210
Mr. E. Silvera
Morini Fashions, Inc.
P.O. Box 230274
Brooklyn, NY 11223
RE: The tariff classification of a woman's low-heeled shoe from
China.
Dear Mr. Silvera:
In your letter dated August 6, 1990, you requested a tariff
classification ruling.
The submitted sample, your style #27000, is a woman's low-
heel, espadrille style shoe. The shoe is of the slip-on type
with a textile upper, a cardboard backed textile insole and a
simultaneously molded rubber/plastic bottom which overlaps the
upper all around the shoe. The amount of overlap measures
approximately 1/8" around the toe to as much 3/16" at the heel.
We consider this shoe to have a foxing-like band.
We note that you have stated that the subject shoe is valued
at less than $2.00 per pair.
The applicable subheading for the item described above will be
6404.19.50, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, in which the upper's external surface is
predominately of textile materials; in which the outer sole's external
surface is predominately rubber and/or plastic; which is other than
athletic footwear; which is not designed to be a protection against
water, oil, or cold or inclement weather; which is of the slip-on type;
which has a foxing-like band almost wholly of rubber or plastic; and
which is valued not over $3.00 per pair. The rate of duty will be 48%
ad valorem.
This ruling is being issued under the provisions of Section
l77 of the Customs Regulations (l9 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport